Search for dissertations about: "valuation of assets"

Showing result 1 - 5 of 18 swedish dissertations containing the words valuation of assets.

  2. 1. Application of Principles-based Accounting Standards : the case of internally generated intangibles

    Author : Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

    Abstract : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. READ MORE

  4. 2. Dynamic valuation of insurance cash flows subject to capital requirements

    Author : Hampus Engsner; Filip Lindskog; Mathias Lindholm; Patrick Cheridito; Stockholms universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; Valuation; Risk measures; Mathematical Statistics; matematisk statistik;

    Abstract : Insurance companies are required by regulation to be in possession of liquid assets that ensure that they can meet their obligations to policyholders with high probability. The amount is usually determined by an actuarial valuation, with for instance the Solvency II regulatory framework providing standard formulae. READ MORE

  5. 3. Valuation and hedging of long-term asset-linked contracts

    Author : Henrik Andersson; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : The five essays in this dissertation are all concerned with how commodity price uncertainty affects the valuation of real and financial assets.  Focusing on the stochastic process approximating the price process of the commodity, a time-inhomogeneous mean reverting process is suggested and used in the valuation of a pulp mill. READ MORE

  6. 4. Valuation of environmental impacts and its use in environmental systems analysis tools

    Author : Sofia Ahlroth; Göran Finnveden; Lars Drake; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; valuation; weighting; ecosystem services; elimate change; impact assessment; TECHNOLOGY; TEKNIKVETENSKAP;

    Abstract : Valuation of environmental impacts in monetary terms is a both difficult and controversial undertaking. However, the need to highlight the value of ecosystem services in policy decisions has become more and more evident in the face of climate change and diminishing biodiversity in the sea and other ecosystems. READ MORE

  7. 5. Insurance: solvency and valuation

    Author : Jonas Alm; Göteborgs universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; risk aggregation; dependence modeling; solvency capital requirement; market-consistent valuation; market-consistent valuation;

    Abstract : This thesis concerns mathematical and statistical concepts useful to assess an insurer's risk of insolvency. We study company internal claims payment data and publicly available market data with the aim of estimating (the right tail of) the insurer's aggregate loss distribution. READ MORE